blue-check Regarding VAT rate applicable to medical equipment

Official letter No. 832/TCHQ-TXNK dated March 14th, 2022 of the General Department of Vietnam Customs regarding application of value added tax rate to medical devices and equipment
Posted: 16/3/2022 9:37:19 AM | Latest updated: 18/3/2022 5:18:30 PM (GMT+7) | LuatVietnam: 5414 | Vietlaw: 556

From August 1st, 2021, the VAT policy applicable to medical equipment shall be carried out according to the regulations at Article 1 of Circular No. 43/2021/TT-BTC .

Accordingly, upon importing goods items on the List of medical equipment and devices promulgated at Circular No. 14/2018/TT-BYT, enterprises shall be eligible to declare and apply 5% VAT in default.

Ms Phuong Thao (
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Published Vietlaw's Newsletter No. 556

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